INTEGRATED REAL-TIME AUDIT MODEL FOR FRUIT AND VEGETABLE PROCESSING ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.21195619Keywords:
integrated audit, real-time audit, Data Hub, audit dashboard, alert system, ERP, MES, LIMS, digital audit evidence.Abstract
This article develops the scientific and methodological foundations of an integrated real-time
audit model for fruit and vegetable processing enterprises. The proposed model is closely integrated with
production, technological, environmental, and economic processes and is based on digital audit evidence. It
enables continuous monitoring of business operations, enhances audit effectiveness, and supports timely and
well-informed management decision-making through the use of real-time data and digital technologies.
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